Florida Payroll Resource

Florida Payroll Guide for Employers

Practical guides on FL reemployment tax, minimum wage, workers' comp, and wage laws ? written for small business owners, not accountants.

Florida Payroll at a Glance (2026)

Tax / ObligationRate / ThresholdWho Pays
Federal Income Tax WithholdingBracket-based (W-4)Employer withholds
Florida State Income TaxNoneN/A
FL Reemployment Tax (new employer)2.7% on first $7,000Employer pays
FICA (Social Security)6.2% each on first $176,100Employer + Employee
FICA (Medicare)1.45% each (no cap)Employer + Employee
Florida Minimum Wage (2026)$14.00/hr (effective Sept 30, 2025)All employers

Source: floridarevenue.comfloridajobs.org • Updated January 2026

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Legal & Tax Disclaimer

This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of the date noted above and may not reflect recent changes in federal or Florida state law. Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Florida law before making payroll or compliance decisions for your business.